Indonesia
IDN·Asia
Official Tax Sources
Unique / Country-Specific Tax
Final PPh UMKM 0.5% on revenue (SME)
Source: pajak.go.idNotes
DJP Indonesia
Regional Tax Variations (33)
Aceh
PKB 1.2% first vehicle; Islamic zakat deductible; special autonomy revenue sharing
Special autonomy; Sharia-compliant taxes; PKB 1.2-6%
Special autonomy province; Sharia law; oil & gas revenue sharing; tsunami recovery
Sumatera Utara (North Sumatra)
PKB 1.2% progressive to 6%; BBNKB 12%; palm oil/rubber economy
PKB 1.2-6%; PBJT 10%; entertainment tax up to 40%
Medan capital; 3rd largest province; palm oil; Lake Toba tourism
Sumatera Barat (West Sumatra)
PKB 1% first vehicle; BBNKB 10%; moderate regional tax rates
PKB 1-5%; PBJT 10%; BBNKB 10%
Padang capital; Minangkabau culture; coal mining; cement industry
Riau
PKB 1.2% progressive; significant oil & gas revenue sharing from central govt
PKB 1.2-6%; PBJT 10%; oil & gas revenue sharing
Pekanbaru capital; major oil & gas producer; palm oil plantations
Jambi
PKB 1% progressive to 5%; BBNKB 10%; rubber/palm oil economy
PKB 1-5%; PBJT 10%; BBNKB 10%
Jambi city capital; rubber & palm oil; coal mining
Sumatera Selatan (South Sumatra)
PKB 1.2% progressive; BBNKB 12%; coal & oil revenue
PKB 1.2-5%; PBJT 10%; BBNKB 12%
Palembang capital; coal mining; oil & gas; Sriwijaya heritage
Bengkulu
PKB 1% first vehicle; lower overall regional tax burden
PKB 1-5%; PBJT 10%; BBNKB 10%
Bengkulu city capital; agriculture-based; lower economic activity
Lampung
PKB 1.2% progressive; BBNKB 12%; agriculture/manufacturing
PKB 1.2-5%; PBJT 10%; BBNKB 12%
Bandar Lampung capital; Sumatra-Java gateway; agriculture/processing
Bangka-Belitung
PKB 1% first vehicle; tin mining industry levies; tourism growth
PKB 1-5%; PBJT 10%; tin mining levies
Pangkal Pinang capital; tin mining; emerging tourism
Kepulauan Riau (Riau Islands)
PKB 1%; Batam Free Trade Zone: exempt from VAT/customs; BBNKB 10%
PKB 1-5%; PBJT 10%; FTZ Batam special regime
Tanjung Pinang capital; Batam FTZ major manufacturing hub; Singapore proximity
DKI Jakarta
PKB 2% (highest base rate); BBNKB 12.5%; PBJT 10% (hotels/restaurants reduced from 20%); entertainment 10-40%
PKB 2% first vehicle progressive to 6%; PBJT 10%; BBNKB 12.5%
Capital city; highest regional tax rates; 2024 regulation overhaul; financial centre
Jawa Barat (West Java)
PKB 1.12% first to 3.12% fifth+; BBNKB 12%; largest province by population
PKB 1.12% progressive to 3.12%; PBJT 10%; BBNKB 12%
Bandung capital; 50M+ population; manufacturing/textiles; tech growth
Jawa Tengah (Central Java)
PKB 1.2% progressive; BBNKB 12.5%; manufacturing hub
PKB 1.2-5%; PBJT 10%; BBNKB 12.5%
Semarang capital; manufacturing; batik industry; high tax compliance
Yogyakarta (DIY)
PKB 1% (lower base); special region status; education/tourism hub
Special region; PKB 1-5%; PBJT 10%; lower vehicle tax incentives
Special Region; Sultan governance; education city; heritage tourism
Jawa Timur (East Java)
PKB 1.2% progressive; BBNKB 12%; 2nd largest economy; industrial base
PKB 1.2-5%; PBJT 10%; BBNKB 12%
Surabaya capital; 2nd largest city; naval/shipbuilding; petrochemical
Banten
PKB 1.2% progressive to 6%; BBNKB 12%; Jakarta satellite industrial zone
PKB 1.2-6%; PBJT 10%; BBNKB 12%
Serang capital; Tangerang industry; Cilegon steel; Jakarta overflow
Bali
PKB 1%; entertainment/nightlife tax up to 75%; hotel/restaurant tax 10%; tourism levies
PKB 1-5%; entertainment tax up to 75%; PBJT 10-40%
Tourism economy; highest entertainment tax rates; USD 10 tourist levy since 2024
Nusa Tenggara Barat (NTB)
PKB 1%; BBNKB 10%; Mandalika SEZ tourism incentives
PKB 1-5%; PBJT 10%; BBNKB 10%
Mataram capital; Lombok tourism; Mandalika Special Economic Zone
Nusa Tenggara Timur (NTT)
PKB 1%; BBNKB 10%; lower tax base; agriculture economy
PKB 1-5%; PBJT 10%; BBNKB 10%
Kupang capital; Flores/Komodo tourism; agriculture-based; lower revenue
Kalimantan Barat (West Kalimantan)
PKB 1%; BBNKB 10%; palm oil/timber levies
PKB 1-5%; PBJT 10%; BBNKB 10%
Pontianak capital; palm oil plantations; border with Malaysia
Kalimantan Tengah (Central Kalimantan)
PKB 1%; BBNKB 10%; palm oil/mining economy; new capital proximity
PKB 1-5%; PBJT 10%; BBNKB 10%
Palangka Raya capital; near IKN Nusantara (new national capital)
Kalimantan Selatan (South Kalimantan)
PKB 1% progressive; BBNKB 12%; coal mining revenue
PKB 1-5%; PBJT 10%; BBNKB 12%
Banjarmasin capital; major coal producer; diamond mining
Kalimantan Timur (East Kalimantan)
PKB 1.2% progressive; oil & gas royalties; IKN Nusantara new capital tax incentives
PKB 1.2-5%; PBJT 10%; oil & gas revenue; IKN Nusantara incentives
Samarinda capital; IKN Nusantara (new national capital); oil/gas/coal; major investment zone
Sulawesi Utara (North Sulawesi)
PKB 1%; BBNKB 10%; Bitung SEZ incentives
PKB 1-5%; PBJT 10%; BBNKB 10%
Manado capital; Bitung Special Economic Zone; fisheries/coconut
Sulawesi Tengah (Central Sulawesi)
PKB 1%; BBNKB 10%; nickel smelting boom; Morowali industrial park
PKB 1-5%; PBJT 10%; nickel mining levies
Palu capital; nickel processing hub; earthquake recovery
Sulawesi Selatan (South Sulawesi)
PKB 1.2% progressive; BBNKB 12%; largest Sulawesi economy
PKB 1.2-5%; PBJT 10%; BBNKB 12%
Makassar capital; eastern Indonesia gateway; agriculture/fisheries
Sulawesi Tenggara (Southeast Sulawesi)
PKB 1%; BBNKB 10%; nickel mining boom; Konawe industrial zone
PKB 1-5%; PBJT 10%; nickel mining
Kendari capital; nickel smelting; fisheries
Sulawesi Barat (West Sulawesi)
PKB 1%; BBNKB 10%; newest Sulawesi province; agriculture
PKB 1-5%; PBJT 10%; BBNKB 10%
Mamuju capital; newest province (2004); cocoa/palm oil
Gorontalo
PKB 1%; BBNKB 10%; smallest Sulawesi province economy
PKB 1-5%; PBJT 10%; BBNKB 10%
Gorontalo city capital; corn agriculture; fisheries
Maluku
PKB 1%; BBNKB 10%; fisheries-based economy; spice islands
PKB 1-5%; PBJT 10%; fisheries levies
Ambon capital; fisheries; nutmeg/clove; Spice Islands heritage
Maluku Utara (North Maluku)
PKB 1%; BBNKB 10%; massive nickel investment; Weda Bay industrial park
PKB 1-5%; PBJT 10%; nickel mining boom
Sofifi capital; nickel/cobalt boom; Halmahera mining; rapid growth
Papua Barat (West Papua)
PKB 1%; special autonomy: 70% oil & 70% gas revenue to province; LNG exports
Special autonomy; PKB 1-5%; 70% resource revenue sharing
Manokwari capital; special autonomy status; LNG; Bird's Head peninsula
Papua
PKB 1%; special autonomy: 70% oil & 70% gas revenue; Freeport gold/copper mine
Special autonomy; PKB 1-5%; 70% resource revenue; Freeport mining
Jayapura capital; special autonomy; Grasberg/Freeport mine; highest resource revenue sharing
| State / Province | Type of Variation | Key Local Tax | Notes |
|---|---|---|---|
| Aceh | Special autonomy; Sharia-compliant taxes; PKB 1.2-6% | PKB 1.2% first vehicle; Islamic zakat deductible; special autonomy revenue sharing | Special autonomy province; Sharia law; oil & gas revenue sharing; tsunami recovery |
| Sumatera Utara (North Sumatra) | PKB 1.2-6%; PBJT 10%; entertainment tax up to 40% | PKB 1.2% progressive to 6%; BBNKB 12%; palm oil/rubber economy | Medan capital; 3rd largest province; palm oil; Lake Toba tourism |
| Sumatera Barat (West Sumatra) | PKB 1-5%; PBJT 10%; BBNKB 10% | PKB 1% first vehicle; BBNKB 10%; moderate regional tax rates | Padang capital; Minangkabau culture; coal mining; cement industry |
| Riau | PKB 1.2-6%; PBJT 10%; oil & gas revenue sharing | PKB 1.2% progressive; significant oil & gas revenue sharing from central govt | Pekanbaru capital; major oil & gas producer; palm oil plantations |
| Jambi | PKB 1-5%; PBJT 10%; BBNKB 10% | PKB 1% progressive to 5%; BBNKB 10%; rubber/palm oil economy | Jambi city capital; rubber & palm oil; coal mining |
| Sumatera Selatan (South Sumatra) | PKB 1.2-5%; PBJT 10%; BBNKB 12% | PKB 1.2% progressive; BBNKB 12%; coal & oil revenue | Palembang capital; coal mining; oil & gas; Sriwijaya heritage |
| Bengkulu | PKB 1-5%; PBJT 10%; BBNKB 10% | PKB 1% first vehicle; lower overall regional tax burden | Bengkulu city capital; agriculture-based; lower economic activity |
| Lampung | PKB 1.2-5%; PBJT 10%; BBNKB 12% | PKB 1.2% progressive; BBNKB 12%; agriculture/manufacturing | Bandar Lampung capital; Sumatra-Java gateway; agriculture/processing |
| Bangka-Belitung | PKB 1-5%; PBJT 10%; tin mining levies | PKB 1% first vehicle; tin mining industry levies; tourism growth | Pangkal Pinang capital; tin mining; emerging tourism |
| Kepulauan Riau (Riau Islands) | PKB 1-5%; PBJT 10%; FTZ Batam special regime | PKB 1%; Batam Free Trade Zone: exempt from VAT/customs; BBNKB 10% | Tanjung Pinang capital; Batam FTZ major manufacturing hub; Singapore proximity |
| DKI Jakarta | PKB 2% first vehicle progressive to 6%; PBJT 10%; BBNKB 12.5% | PKB 2% (highest base rate); BBNKB 12.5%; PBJT 10% (hotels/restaurants reduced from 20%); entertainment 10-40% | Capital city; highest regional tax rates; 2024 regulation overhaul; financial centre |
| Jawa Barat (West Java) | PKB 1.12% progressive to 3.12%; PBJT 10%; BBNKB 12% | PKB 1.12% first to 3.12% fifth+; BBNKB 12%; largest province by population | Bandung capital; 50M+ population; manufacturing/textiles; tech growth |
| Jawa Tengah (Central Java) | PKB 1.2-5%; PBJT 10%; BBNKB 12.5% | PKB 1.2% progressive; BBNKB 12.5%; manufacturing hub | Semarang capital; manufacturing; batik industry; high tax compliance |
| Yogyakarta (DIY) | Special region; PKB 1-5%; PBJT 10%; lower vehicle tax incentives | PKB 1% (lower base); special region status; education/tourism hub | Special Region; Sultan governance; education city; heritage tourism |
| Jawa Timur (East Java) | PKB 1.2-5%; PBJT 10%; BBNKB 12% | PKB 1.2% progressive; BBNKB 12%; 2nd largest economy; industrial base | Surabaya capital; 2nd largest city; naval/shipbuilding; petrochemical |
| Banten | PKB 1.2-6%; PBJT 10%; BBNKB 12% | PKB 1.2% progressive to 6%; BBNKB 12%; Jakarta satellite industrial zone | Serang capital; Tangerang industry; Cilegon steel; Jakarta overflow |
| Bali | PKB 1-5%; entertainment tax up to 75%; PBJT 10-40% | PKB 1%; entertainment/nightlife tax up to 75%; hotel/restaurant tax 10%; tourism levies | Tourism economy; highest entertainment tax rates; USD 10 tourist levy since 2024 |
| Nusa Tenggara Barat (NTB) | PKB 1-5%; PBJT 10%; BBNKB 10% | PKB 1%; BBNKB 10%; Mandalika SEZ tourism incentives | Mataram capital; Lombok tourism; Mandalika Special Economic Zone |
| Nusa Tenggara Timur (NTT) | PKB 1-5%; PBJT 10%; BBNKB 10% | PKB 1%; BBNKB 10%; lower tax base; agriculture economy | Kupang capital; Flores/Komodo tourism; agriculture-based; lower revenue |
| Kalimantan Barat (West Kalimantan) | PKB 1-5%; PBJT 10%; BBNKB 10% | PKB 1%; BBNKB 10%; palm oil/timber levies | Pontianak capital; palm oil plantations; border with Malaysia |
| Kalimantan Tengah (Central Kalimantan) | PKB 1-5%; PBJT 10%; BBNKB 10% | PKB 1%; BBNKB 10%; palm oil/mining economy; new capital proximity | Palangka Raya capital; near IKN Nusantara (new national capital) |
| Kalimantan Selatan (South Kalimantan) | PKB 1-5%; PBJT 10%; BBNKB 12% | PKB 1% progressive; BBNKB 12%; coal mining revenue | Banjarmasin capital; major coal producer; diamond mining |
| Kalimantan Timur (East Kalimantan) | PKB 1.2-5%; PBJT 10%; oil & gas revenue; IKN Nusantara incentives | PKB 1.2% progressive; oil & gas royalties; IKN Nusantara new capital tax incentives | Samarinda capital; IKN Nusantara (new national capital); oil/gas/coal; major investment zone |
| Sulawesi Utara (North Sulawesi) | PKB 1-5%; PBJT 10%; BBNKB 10% | PKB 1%; BBNKB 10%; Bitung SEZ incentives | Manado capital; Bitung Special Economic Zone; fisheries/coconut |
| Sulawesi Tengah (Central Sulawesi) | PKB 1-5%; PBJT 10%; nickel mining levies | PKB 1%; BBNKB 10%; nickel smelting boom; Morowali industrial park | Palu capital; nickel processing hub; earthquake recovery |
| Sulawesi Selatan (South Sulawesi) | PKB 1.2-5%; PBJT 10%; BBNKB 12% | PKB 1.2% progressive; BBNKB 12%; largest Sulawesi economy | Makassar capital; eastern Indonesia gateway; agriculture/fisheries |
| Sulawesi Tenggara (Southeast Sulawesi) | PKB 1-5%; PBJT 10%; nickel mining | PKB 1%; BBNKB 10%; nickel mining boom; Konawe industrial zone | Kendari capital; nickel smelting; fisheries |
| Sulawesi Barat (West Sulawesi) | PKB 1-5%; PBJT 10%; BBNKB 10% | PKB 1%; BBNKB 10%; newest Sulawesi province; agriculture | Mamuju capital; newest province (2004); cocoa/palm oil |
| Gorontalo | PKB 1-5%; PBJT 10%; BBNKB 10% | PKB 1%; BBNKB 10%; smallest Sulawesi province economy | Gorontalo city capital; corn agriculture; fisheries |
| Maluku | PKB 1-5%; PBJT 10%; fisheries levies | PKB 1%; BBNKB 10%; fisheries-based economy; spice islands | Ambon capital; fisheries; nutmeg/clove; Spice Islands heritage |
| Maluku Utara (North Maluku) | PKB 1-5%; PBJT 10%; nickel mining boom | PKB 1%; BBNKB 10%; massive nickel investment; Weda Bay industrial park | Sofifi capital; nickel/cobalt boom; Halmahera mining; rapid growth |
| Papua Barat (West Papua) | Special autonomy; PKB 1-5%; 70% resource revenue sharing | PKB 1%; special autonomy: 70% oil & 70% gas revenue to province; LNG exports | Manokwari capital; special autonomy status; LNG; Bird's Head peninsula |
| Papua | Special autonomy; PKB 1-5%; 70% resource revenue; Freeport mining | PKB 1%; special autonomy: 70% oil & 70% gas revenue; Freeport gold/copper mine | Jayapura capital; special autonomy; Grasberg/Freeport mine; highest resource revenue sharing |